Transactions and use taxes: City of Scotts Valley: City of Emeryville.

Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%. This bill would authorize the City of Scotts Valley and the City of Emeryville to impose a transactions and use tax in conformity with the Transactions and Use Tax Law for general or specific purposes at a rate of no more than 0.25% that, in combination with other transactions and use taxes, would exceed the above-described combined rate limit of 2% if certain requirements are met, including a requirement that the ordinance proposing the transactions and use tax be submitted to, and approved by, the voters. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Scotts Valley and the City of Emeryville.